Gothic Research Seminar Series: Lijun Ruan

3:00 p.m. - 4:00 p.m.

Lijun Ruan headshot

Topic: Real Effects of Accounting for Leases

The debate on accounting for leases (capitalization vs. off-balance-sheet) has been ongoing for decades. In 2016, both the FASB and the IASB mandated capitalization of all leases. We investigate the real effects of accounting for leases, which are "dual-natured" activities (both an operating activity and a financing activity). We develop a model which incorporates the articulated financial statements and derive their information contents to address accounting issues in capital market settings when both hidden actions and hidden information exist.

Lijun Ruan is an Assistant Professor of Accounting at the NJCU School of Business. She has research interests in auditing and financial accounting issues.

Scheduled Dates